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Fair Value of Assets and Liabilities (Tables)

3 Months Ended

Mar. 31, 2016

Fair Value of Assets and Liabilities [Abstract]

Summary of fair value measurements of assets measured at fair value on a recurring basis

Fair Value Measurements Using:

($ in thousands)		Fair Values at
Available-for-Sale Securities:		3/31/2015				(Level 1)				(Level 2)				(Level 3)
U.S. Treasury and Government Agencies		$	12,062			$	-			$	12,062			$	-
Mortgage-backed securities			69,338				-				69,338				-
State and political subdivisions			16,567				-				16,567				-
Equity securities			23				-				23				-
Interest rate contracts - assets			930				-				930				-
Interest rate contracts - liabilities			(930	)			-				(930	)			-

Fair Value Measurements Using:

($ in thousands)		Fair Values at
Available-for-Sale Securities:		12/31/2015				(Level 1)				(Level 2)				(Level 3)
U.S. Treasury and Government Agencies		$	10,905			$	-			$	10,905			$	-
Mortgage-backed securities			61,343				-				61,343				-
State and political subdivisions			17,518				-				17,518				-
Equity securities			23				-				23
Interest rate contracts - assets			490				-				490
Interest rate contracts - liabilities			(490	)			-				(490	)

Summary of fair value measurements of assets measured at fair value on a nonrecurring basis

Fair Value Measurements Using:

($ in thousands)		Fair Values at
Description		3/31/2016				(Level 1)				(Level 2)				(Level 3)
Impaired loans		$	3,144			$	-			$	-			$	3,144
Mortgage Servicing Rights			6,311				-				-				6,311

($ in thousands)		Fair Values at
Description		12/31/2015				(Level 1)				(Level 2)				(Level 3)
Impaired loans		$	3,011			$	-			$	-			$	3,011
Mortgage Servicing Rights			2,585				-				-				2,585

Summary of quantitative information about unobservable inputs used in recurring and nonrecurring

		Fair Value at				Valuation				Range (Weighted
($'s in thousands)		3/31/2016				Technique		Unobservable Inputs		Average)
Collateral-dependent impaired loans		$	3,144			Market comparable properties		Comparability adjustments (%)			Not available
Mortgage servicing rights			6,311			Discounted cash flow		Discount Rate			9.38	%
								Constant  prepayment rate			13.10	%
								P&I earnings credit			0.43	%
								T&I earnings credit			1.35	%
								Inflation for cost of servicing			1.50	%

		Fair Value at				Valuation				Range (Weighted
($'s in thousands)		12/31/2015				Technique		Unobservable Inputs		Average)
Collateral-dependent impaired loans		$	3,011			Market comparable properties		Comparability adjustments (%)			Not available
Mortgage servicing rights			2,585			Discounted cash flow		Discount Rate			9.75	%
								Constant  prepayment rate			8.90	%
								P&I earnings credit			0.42	%
								T&I earnings credit			1.54	%
								Inflation for cost of servicing			1.50	%

X

- Definition

Tabular disclosure of assets and liabilities by class, including financial instruments measured at fair value that are classified in shareholders' equity, if any, that are measured at fair value on a nonrecurring basis in periods after initial recognition (for example, impaired assets). Disclosures may include, but are not limited to: (a) the fair value measurements recorded and the reasons for the measurements and (b) the level within the fair value hierarchy in which the fair value measurements are categorized in their entirety (levels 1, 2, 3).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (bbb)
-URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19207-110258

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19190-110258

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19207-110258

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19207-110258

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- Definition

Tabular disclosure of assets, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19207-110258

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19190-110258

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19207-110258

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- Definition

Tabular disclosure of quantitative information about the inputs used in the fair value measurement of assets. This disclosure may include, but is not limited to, the fair value of the asset, valuation technique used to measure fair value, the inputs used to measure fair value, the ranges of the inputs, and the weighted averages of the inputs.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (bbb)
-URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19207-110258

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